July 9, 2012

Belgian tax obligations after an expatriate leaves the country

Expatriates, who are assigned to Belgium are subject to an annual tax filing obligation. The end of their assignment to Belgium, however, does not immediately put […]
July 5, 2012

Expatriate taxation in Belgium – residency status

It is possible for Belgium for certain foreign executives, researchers and specialists to apply for a special tax status in Belgium (tax circular of 8.8.1983). An […]
June 29, 2012

American expatriates – new tax filing opportunities

“…. we are announcing a series of common-sense steps to help U.S. citizens abroad get current with their tax obligations and resolve pension issues,” said IRS […]
June 12, 2012

Expatriate tax system – quick fact sheet

Personal income taxes are high in Belgium and may be a barrier for the recruitment of foreign employees or the assignment of staff to Belgium. Since […]
June 12, 2012

Marriage quotient (huwelijksquotient) – surprise?

In April, the Belgian 2012 tax filing season has kicked off with the first deadline for tax filing (June 28 for paper tax returns) coming up. […]
June 4, 2012

Salary splitting – tax deductible items

In case one works outside Belgium and earns a substantial amount of income, which is exempt from Belgian taxation under a tax treaty, it is recommended […]